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  2. Income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_the_United...

    As of 2010, 68.8% of federal individual tax receipts, including payroll taxes, were paid by the top 20% of taxpayers by income group, which earned 50% of all household income. The top 1%, which took home 19.3%, paid 24.2% whereas the bottom 20% paid 0.4% due to deductions and the earned income tax credit.

  3. Legal history of income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Legal_history_of_income...

    In order to help pay for its war effort in the American Civil War, the United States government imposed its first personal income tax, on August 5, 1861, as part of the Revenue Act of 1861. Tax rates were 3% on income exceeding $600 and less than $10,000, and 5% on income exceeding $10,000. [8] This tax was repealed and replaced by another ...

  4. Davis v. Commissioner (constructive receipt) - Wikipedia

    en.wikipedia.org/wiki/Davis_v._Commissioner...

    Commissioner (constructive receipt) Davis v. Commissioner. Beatrice Davis v. Commissioner of Internal Revenue. Davis v. Commissioner, T.C. Memo. 1978-12 (1978), [1] was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer.

  5. Tax returns in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_the_United...

    There are several variations of this form, such as the 1040EZ and the 1040A, as well as many supplemental forms. U.S. citizens and residents who realize gross income in excess of a specified amount (adjusted annually for inflation) are required by law to file Federal income tax returns (and pay remaining income taxes if applicable).

  6. 140,000 people did their taxes with the free IRS direct file ...

    www.aol.com/news/140-000-people-did-taxes...

    The IRS said Friday that more than 140,000 taxpayers filed their taxes through its new direct file pilot program and participants saved roughly $5.6 million in fees they would have otherwise spent ...

  7. Revenue Act of 1864 - Wikipedia

    en.wikipedia.org/wiki/Revenue_Act_of_1864

    The measure created a third tax bracket and increased taxes overall from the rates set in 1862. Tax brackets under the Act were as follows: 0%: under $600 (under US$14,000 in 2013 dollars, or the about the same as the average of $13,425 in combined personal exemption + standard deduction for single and married taxpayers in the year 2008)

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